Optical Cable (OCCF)

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance
reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns. The estimates for sales returns did not materially differ from actual results for the year
ended October 31, 2008.

Revenue Recognition

STYLE="margin-top:6px;margin-bottom:0px">Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowancereduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns. The estimates for sales returns did not materially differ from actual results for the yearended October 31, 2008.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on
our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Optical Cable Corporation

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Revenue Recognition

FACE="Times New Roman" SIZE="2">Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based onour analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment
of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment
of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a
critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the
potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an
allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a
critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the
potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the
reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance
reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an
allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on
our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on
our analysis and judgment of historical trends, identified returns and the potential for additional returns.

Management views
revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends,
identified returns and the potential for additional returns.

Management views revenue recognition as a critical accounting
estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on our analysis and judgment of historical trends, identified returns and the potential for
additional returns.

Management views revenue recognition as a critical accounting estimate since we must estimate an allowance for sales returns for the reporting period. This allowance reduces net sales for the period and is based on
our analysis and judgment of historical trends, identified returns and the potential for additional returns.